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Sarah Bradford

Sarah Bradford BA (Hons), ACA, CTA (Fellow) is the director of Writetax Ltd, a technical writing service on tax and National Insurance, and also of Writetax Consultancy Services Ltd. She can be contacted by email at: sarah.bradford@writetax.co.uk.

ARTICLES

The advantages and disadvantages of paying Class 3A NICs for those nearing state retirement pension age.

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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

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NEWS

Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

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Deadline dates for November 2024

CASES

Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

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The critical role of data quality in tax compliance Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025

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